Gross employment income, including the following amounts and any similar payment made to an employee (former, current or future):

• taxable benefits (including taxable allowances)
• commissions
• overtime pay
• vacation pay
• retroactive pay, including payments resulting from a collective agreement signed before the death of an employee;
• tips (including allocated tips)
• advances
• gratuities (including bonuses and incentives)
• certain amounts paid further to an industrial accident (CNESST)
• indemnities paid further to a precautionary cessation of work (that is, the amount paid to an employee under the Act respecting occupational health and safety for the first five days following the date on which the employee stopped working)
• the portion of the salary or wages earned during the year that is to be paid in another year, under a salary deferral arrangement
• amounts paid to an employee during a self-funded leave of absence
• out-of-Canada living allowances
• location incentives paid to a physician
• directors' fees
• amounts paid after an employee's death (other than a death benefit), provided the payments were foreseeable at the time of death
• fees paid in connection with employment (for example, fees paid to council or committee members)
• earnings loss benefits, income replacement benefits, supplementary retirement benefits and career impact allowances paid under the Veterans Well-being Act (federal statute)
• an amount paid to an employee by a person with whom the employer is not dealing at arm's length, if the amount would have been included in the employee's salary or wages had the salary or wages been paid by the employer